{"title":"International Taxation","authors":"","doi":"10.1017/9781009154444.032","DOIUrl":"https://doi.org/10.1017/9781009154444.032","url":null,"abstract":"","PeriodicalId":264865,"journal":{"name":"Foundations of Taxation Law 2022","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114343176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Tax Record-Keeping, Reporting and Recovery","authors":"","doi":"10.1017/9781009154444.044","DOIUrl":"https://doi.org/10.1017/9781009154444.044","url":null,"abstract":"","PeriodicalId":264865,"journal":{"name":"Foundations of Taxation Law 2022","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122324333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Income Tax Returns, Assessments, Rulings, Appeals and Audits","authors":"","doi":"10.1017/9781009154444.042","DOIUrl":"https://doi.org/10.1017/9781009154444.042","url":null,"abstract":"","PeriodicalId":264865,"journal":{"name":"Foundations of Taxation Law 2022","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124187927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Table of Legislation","authors":"","doi":"10.1017/9781009154444.047","DOIUrl":"https://doi.org/10.1017/9781009154444.047","url":null,"abstract":"","PeriodicalId":264865,"journal":{"name":"Foundations of Taxation Law 2022","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127853260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Fringe Benefits Tax","authors":"T. Delany","doi":"10.1017/9781009154444.019","DOIUrl":"https://doi.org/10.1017/9781009154444.019","url":null,"abstract":"A‘fringe benefit’ is described as a benefit other than salary and wages accruing to a person because of an employment relationship. Taxation law assesses employees on cash payments of salary and wages and similar amounts received as a result of employment. However, prior \u0000to 1 July 1986, significant difficulty was encountered in assessing non-cash benefits provided to employees and even greater difficulty in assessing associates of employees on benefits received from employers. Fringe benefits tax (‘FBT’) was implemented from 1 July 1986 to combat this difficulty. This chapter provides a full analysis of the operation of fringe benefits tax to commercial transactions in Australia.","PeriodicalId":264865,"journal":{"name":"Foundations of Taxation Law 2022","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125079973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Employee Share Schemes","authors":"Philip M. Fisher","doi":"10.1017/9781009154444.022","DOIUrl":"https://doi.org/10.1017/9781009154444.022","url":null,"abstract":"","PeriodicalId":264865,"journal":{"name":"Foundations of Taxation Law 2022","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1982-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134064346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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